Draft Main Objects for a Section 8 Company: A Comprehensive Guide 📋

Published : 02-09-2025

Updated : 14-11-2025

Overview : Establishing a Section 8 Company under the Companies Act, 2013, is the formal pathway to creating a legally recognised non-profit organisation in India. This structure provides credibility and opens doors to CSR funding. The cornerstone of formation is drafting a lawfully compliant Memorandum of Association (MOA), with the “Main Objects Clause” being its most critical component. This clause defines your organisation’s legal boundaries, operational scope, and CSR funding eligibility under the Companies (CSR Policy) Rules, 2014.

Understanding the Objects Clause in Section 8 of the Company MOA

The Objects Clause is a mandatory component of the MOA that delineates your non-profit’s purposes. Section 4(1)(c) of the Companies Act, 2013 requires stating the objects for which the company is incorporated. For Section 8 Companies, Section 8(1) mandates formation for promoting commerce, art, science, sports, education, research, social welfare, religion, charity, or environmental protection. Activities beyond stated objects are “ultra vires” (void), exposing directors to personal liability.

Sample Main Objects for Different Section 8 Companies 💡

The following comprehensive templates are drafted to comply with Form INC-13 requirements and align with Schedule VII activities eligible for CSR funding:

Main Object For Promotion of Commerce

Incorporating a Section 8 Company for commerce enables trade associations and business support organisations to operate with legal recognition and tax benefits. These entities foster entrepreneurship, support MSMEs, and facilitate ethical business practices. The non-profit structure ensures activities are directed toward collective business welfare rather than individual profit.

Sample Main Object For Promotion of Commerce

To promote, advance, and protect commerce, trade, and industry by establishing platforms for business networking, knowledge exchange, and representation of business interests to government authorities and regulatory bodies, thereby fostering an environment conducive to sustainable economic growth and entrepreneurship development.
To facilitate ethical business practices, corporate governance standards, and sustainable business models through organising trade fairs, business exhibitions, industry conferences, seminars, and workshops that enable knowledge transfer and capacity building within the business community.
To provide advisory services, mentorship programs, incubation support, and technical assistance to startups, micro, small and medium enterprises (MSMEs), women entrepreneurs, and rural enterprises, focusing on business development, market linkages, and access to finance.

Main Object For Promotion of Art & Culture 🎨

A Section 8 Company for art and culture provides a structured platform for preserving India’s heritage while nurturing contemporary artistic expression. This incorporation enables cultural organisations to receive grants and CSR funding. The non-profit framework ensures that resources are channelled toward artist development and cultural preservation, rather than commercial exploitation.

Sample Main Objects Main Object For Promotion of Art & Culture

To promote, preserve, and propagate India’s rich cultural heritage, including visual arts, performing arts, literature, classical music, traditional dance forms, folk arts, and handicrafts, ensuring their transmission to future generations while making them accessible to diverse audiences.
To establish and operate art galleries, cultural centres, museums, theatres, and performance spaces that serve as platforms for artists to showcase their work, conduct workshops, and engage with communities through cultural education programs.
To identify, nurture, and support emerging artists and artisans through fellowships, grants, awards, residency programs, and marketing support, particularly focusing on traditional art forms at risk of extinction and artists from marginalised communities.

For Promotion of Science & Research 🔬

Establishing a Section 8 Company for scientific advancement creates a formal structure for research institutions and innovation centres to operate transparently. This facilitates collaboration with academic institutions and international research organisations. The non-profit model ensures scientific discoveries and innovations benefit society rather than private interests.

Sample Main Objects For Promotion of Science & Research

To advance the scientific temper, research culture, and innovation ecosystem by establishing research laboratories, innovation centres, science museums, and technology demonstration units that facilitate cutting-edge research and development for the benefit of society.
To promote scientific education and research across disciplines, including basic sciences, applied sciences, technology, and interdisciplinary fields through grants, scholarships, research fellowships, and collaborative programs with academic institutions.
To disseminate scientific knowledge and research findings through publications, conferences, public lectures, science communication programs, and digital platforms, making scientific information accessible to students, researchers, and the general public.

Main Object for Promotion of Sports

A Section 8 Company for sports promotion provides the framework for sports academies and athletic associations to operate professionally while maintaining non-profit status. This structure enables access to government schemes and CSR funding for sports development. The incorporation ensures transparent management of resources for nurturing sporting talent and promoting fitness.

Sample Main Objects For Promotion of Sports

To promote sports, games, yoga, and physical fitness activities at grassroots and competitive levels, fostering a culture of health, discipline, teamwork, and sporting excellence among youth and communities across India.
To establish, maintain, and operate sports infrastructure, including training academies, stadiums, gymnasiums, swimming pools, and sports complexes equipped with modern facilities for training and competition purposes.
To identify and nurture sporting talent through talent scouting programs, professional coaching, sports science support, nutritional guidance, and financial assistance to promising athletes, particularly from underprivileged backgrounds.

Main Object for Promotion of Education

Incorporating a Section 8 Company for educational purposes creates a recognised entity for schools, training centres, and educational foundations to operate with credibility. This facilitates partnerships with education departments and corporate CSR programs. The non-profit framework ensures education remains accessible and affordable while maintaining quality standards.

Sample Main Object for Promotion of Education

To promote quality education at all levels from primary to higher education, including technical education, vocational training, skill development, and digital literacy, with special focus on making education accessible to marginalised and economically disadvantaged sections of society.
To establish, manage, and support educational institutions, including schools, colleges, vocational training centres, digital learning centres, libraries, and research institutes that provide affordable and quality education aligned with contemporary needs.
To provide scholarships, educational materials, digital devices, mid-day meals, transportation facilities, and infrastructure support to students, while also conducting teacher training programs and curriculum development initiatives.

Main Object for Promotion of Social Welfare

A Section 8 Company for social welfare provides an organisational structure for NGOs and charitable trusts to implement development programs systematically. This enables access to government schemes and corporate CSR resources for social development. The framework ensures the transparent utilisation of funds for genuine welfare activities that benefit marginalised communities.

Main Object for Promotion of Social Welfare

To undertake comprehensive social welfare initiatives addressing poverty alleviation, healthcare access, livelihood generation, women empowerment, child welfare, and senior citizen care through direct intervention programs and community mobilisation.
To establish and operate welfare institutions, including orphanages, old-age homes, destitute homes, rehabilitation centres, community kitchens, and shelter homes, providing food, clothing, shelter, medical care, and counselling services.
To implement empowerment programs for vulnerable groups, including women, children, persons with disabilities, transgender persons, and minorities through skill development, microfinance support, legal aid, and awareness campaigns on social justice issues.

Main Object for Environmental Protection

Establishing a Section 8 Company for environmental conservation creates a platform for eco-organisations and conservation groups to operate with legal authority. This facilitates collaboration with ecological agencies and access to green funds. The non-profit model ensures efforts are directed toward genuine environmental protection rather than commercial interests.

Main Object for Environmental Protection

To protect, conserve, and restore natural ecosystems, including forests, wetlands, rivers, mountains, and coastal areas through scientific conservation programs, biodiversity monitoring, and sustainable natural resource management practices.
To combat climate change, pollution, and environmental degradation, we promote afforestation drives, renewable energy initiatives, waste management programs, water conservation projects, and advocate for sustainable development policies.
To create environmental awareness through education programs, community engagement initiatives, green skill development, and capacity building of local communities in sustainable livelihood practices and ecological stewardship.

Conclusion

Drafting the main objects for your Section 8 Company requires careful consideration of legal requirements and stakeholder expectations. The objects clause serves as the foundation of your organisation’s constitution, defining its charitable purpose and eligibility for CSR funding. The samples provided offer comprehensive templates aligned with the Companies Act, 2013 and recent amendments. Customize them to reflect your specific vision while ensuring compliance with current regulations. Professional legal consultation is recommended to ensure your MOA meets all requirements and positions your non-profit for long-term success.

FAQ’s

Can a Section 8 Company have multiple main objects?

Yes, a Section 8 Company can include multiple main objects in its MOA, provided all fall within the charitable purposes specified under Section 8(1) of the Companies Act, 2013. For instance, an organisation can combine education and healthcare objectives. However, all listed activities must be non-profit in nature and align with Schedule VII activities to maintain eligibility for CSR funding.

What happens if a Section 8 Company acts beyond its objects clause?

Any act or contract entered into beyond the scope of objects stated in the MOA is considered “ultra vires” and becomes null and void ab initio (from the beginning). Such acts cannot be ratified even by unanimous member approval. Directors may face personal liability for acts that are ultra vires, and the company risks losing its Section 8 license and tax exemptions.

Is it possible to change the objects of a Section 8 Company after incorporation?

Yes, the objects clause can be altered post-incorporation through the process outlined in Section 13 of the Companies Act, 2013. This requires passing a special resolution by the members. For a Section 8 company, any alteration of the memorandum requires the prior approval of the Registrar of Companies, for which an application must be filed in Form No. INC-18 as per Rule 20 of the Companies (Incorporation) Rules, 2014.

Are there any objects strictly prohibited for a Section 8 Company?

Absolutely. The primary prohibition is profit distribution—any income or profits must be applied solely toward promoting charitable objects. Additionally prohibited are: political activities, activities against public policy, anything illegal under Indian law, trade union activities (as specified in the proviso to Section 8), and any commercial activities where profits benefit members rather than charitable causes. The company also cannot declare dividends or return assets to members except upon winding up.

Author Bio

Editorial Team

Setindiabiz Editorial Team is a multidisciplinary collective of Chartered Accountants, Company Secretaries, and Advocates offering authoritative insights on India’s regulatory and business landscape. With decades of experience in compliance, taxation, and advisory, they empower entrepreneurs and enterprises to make informed decisions.